Writing from the desk
CA Rajat Singla
Partner
- GST
- Direct Tax
- Controllership
- Debt Sourcing
Rajat Singla is a forward-thinking Chartered Accountant and Partner at Nucleus Advisors, leading the firm’s GST, Direct Tax, Controllership, and Debt Sourcing practice areas. He specialises in GST advisory, litigation, refunds, compliance management, departmental representations, and resolution of GST notices, while also providing strategic guidance in Income Tax, TDS, tax audits, assessments, and regulatory compliance for businesses and individuals.
With a strong focus on practical and result-oriented solutions, Rajat also advises clients on financial controllership, MIS reporting, process optimisation, and business financial management. In addition, he assists businesses in debt sourcing, including working capital and term loan facilitation, helping clients achieve financial stability and growth. Known for his analytical approach and client-centric mindset, he is committed to delivering reliable, efficient, and value-driven professional services.
Body of work
All articles by Rajat.
GST
Search & seizure: the first 24 hours when GST officials show up
GST officers arrive at 10:30 am with a Section 67 authorisation. The receptionist calls the founder. The next 24 hours determine whether this is a closed-out audit or a five-year litigation with arrest under Section 132. The protocol that holds.
10 min read
Special tax situations
Faceless assessment: how to actually win at the first appellate forum
Roughly 30-35% of taxpayers win at the Commissioner (Appeals) under the faceless regime. The other 65% lost a winnable case at the first forum because of avoidable mistakes — missed deadlines, weak grounds, additional evidence filed wrong, no pre-deposit stay. Six tactical decisions that move the win rate.
11 min read
Finance operations
Inventory accounting for D2C brands: getting COGS reconciliation right
Most D2C brands we onboard have a gross margin number on their P&L that they cannot defend at SKU level. The fix is a four-pillar reconciliation discipline, run weekly and monthly, that ties inventory movement to settlement to COGS.
11 min read
Finance operations
ESOP administration: the operational mess of grant tracking that's costing you
ESOP administration looks simple at 20 grants and breaks at 200. The breakage is operational, the cost is real, and the audit findings are predictable. Here is what we see consistently.
11 min read
International tax
Equalisation levy: what's in, what's out after the 2026 amendments
The 2% e-commerce equalisation levy on non-resident operators was withdrawn from August 2024. The 6% levy on online advertisement payments stays. What Indian companies paying Google, Meta, Amazon and the next layer of non-resident platforms actually owe in 2026.
9 min read